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Capital Gains Tax: carried interest

This tax information and impact note deals with changes to the carried interest rules for Capital Gains Tax announced at Autumn Budget 2017.

Last fetched 04 May 2026 · gov.uk

Documents

Capital Gains Tax: carried interest Draft clause Draft explanatory notes

At a glance

TypePolicy paper

First published22 Nov 2017

Last updated22 Nov 2017

Organisations

HM Revenue & Customs

Topics

Business taxDealing with HMRCPersonal taxCapital Gains Tax

Source

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